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【财政学文献研讨会】第五十八期

时间:2019-03-27 03:15     来源:      点击:

论文题目:Sales Taxes and Internet Commerce (Einav L, Knoepfle D, Levin J, et al. American Economic Review, 2014, 104(1): 1-26)

时 间:2019年3月29日 星期五 12:00 – 13:30

地 点:明德主楼610

主 讲:李咚咚 中国人民大学2018级财政学硕博连读生

摘 要:We estimate the sensitivity of Internet retail purchasing to sales taxesusing eBay data. Our first approach exploits the fact that a seller’slocation—and therefore the applicable tax rate—is revealed onlyafter a buyer has expressed interest in an item. We document howadverse tax “surprises” reduce the likelihood of purchase and shiftsubsequent purchases toward out-of-state sellers. We then use moreaggregated data to estimate that every one percentage point increasein a state’s sales tax increases online purchases by state residents byalmost 2 percent, while decreasing their online purchases from stateretailers by 3–4 percent.

主持人:刘晓路 副教授

财政学文献研讨会是由中国人民大学财政金融学院财政系主办,由财政系在读研究生剖析财政学经典或前沿文献,并对财政领域热点问题形成理论思考和系统看法。研讨会主题主要包括:政府行为、财政体制、税收体制及宏观经济等。